"What the ruling basically says is that average Bitcoin users need to keep a strict record of every transaction made all year long and then perform multiple calculations to account for any change in value of the bitcoins. In a nutshell, they made using bitcoin frequently for small transactions an accounting nightmare, although it is doubtful the ruling will be strictly enforced."

Translated: user's will need to save their transactions and use an app to calculate all values as of time of transaction.

Honestly a simple calculator script or excel sheet would solve that whole "nightmare".